Rcm on legal services doubt

3. 1. Legal services by senior advocate to individual/proprietor (Ind Adv/PF of Adv): - Taxable: Yes - RCM (Reverse Charge Mechanism) or FCM (Forward Charge Mechanism): - If the senior advocate is providing services to an individual/proprietor, it is considered a Business to Consumer (B2C) transaction. In this case, the senior advocate is liable to pay GST under the FCM. 2. Legal services by senior advocate to another senior advocate: - Taxable: Yes - RCM or FCM: - If the senior advocate is providing services to another senior advocate, it is considered a Business to Business (B2B) transaction. In this case, the recipient of the service (another senior advocate) is liable to pay GST under the RCM. Please note that GST rates and regulations are subject to change, and specific exemptions or provisions may apply. 

RCM applicable only when legal services are being provided to a business entity so in both cases FCM will be applicable but only when advocate providing services is registered under GST.